论附加价值会计

建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。     

Using Social Marketing Strategies to Reform Social Policy: A Lesson from British History

ABSTRACT

This article presents a general framework for the social marketing process. An example from British history is used to demonstrate an effective model for gaining public and government support for a social marketing initiative. The historical analysis illustrates a key issue: public interpretation of the importance of the social marketing cause is dependent upon its core values and that its values may differ from the group advocating social action. The advocacy group's effectiveness in obtaining support for its cause will hinge upon its ability to strike a resonant chord with the social values of society and its cause.     

Social capital, ICT use and company performance: Findings from the Medicon Valley Biotech Cluster

This study explores how some uses of ICTs, as well as having social capital and other means of access to knowledge resources, are related to company performance in a knowledge-intensive business cluster. Data were collected through a survey of companies in the Medicon Valley biotech region located in Denmark and Southern Sweden. Responding companies included established producers of biotechnology-related products as well as small biotechnology start-up firms emphasizing research and development. The results suggest that when ICT use was aimed at accessing and enhancing human and intellectual capital, such as use of online databases for recruitment, intranets to enhance employee access to information and education, and collaborative tools to connect with off-premise researchers, companies reported better performance outcomes. Social capital in the form of connections to people who can provide access to information and opportunity predicted company performance, particularly for small start-up companies. The pattern of results complements prior work that establishes the importance of social capital in regional business clusters by demonstrating how certain ICT uses complement personal relationships to enhance the likelihood of success among companies in the region.     

Race and attitude formation in HIV/Aids fear advertising

The study on which this article is based, examined whether fear appeal advertising increases the likelihood of adopting appropriate behavior and whether different racial groups perceive fear appeals pertaining to HIV/Aids communication differently. The extent of fear, attitude towards the advertisements, as well as threat and efficacy were also investigated to ascertain the influence of different levels of fear appeals.Social marketing programs address various pandemics and anti-social behavior, where citizens act in conflict with accepted social conduct. The use of fear as a motivation in advertising places emphasis on the severity of the threat. Marketing practitioners, believing the message is too difficult to implement, have questioned the use of fear appeal advertising messages.The findings of this study indicate differences among racial groups pertaining to levels of fear and attitude towards advertisements, as well as differences in threat and efficacy experienced after exposure to high fear appeals compared to other appeals.     

基于内部监督及社会惩罚机制的中小企业团体贷款还款研究

论文在Besley和Coate的团体贷款经典模型基础上,从社会资本视角,将内部监督、社会惩罚及企业产出相互关系三个重要维度纳入综合分析模型,基于此综合模型讨论了可能影响团体贷款还款博弈的各因素的相互作用效果,较为系统地分析了中小企业团体贷款的还款问题,探讨了如何防止由于借贷双方信息不对称引起的策略性违约。     

我国社会保险支出对经济发展、城乡收入差距的影响——基于ECM模型的实证分析

社会保险具有稳定社会、推动经济发展和调节收入差距的功能。文章运用向量误差修正模型(ECM),利用1993～2010年的相关数据,重点考察了社会保险支出对经济发展、城乡收入差距的影响。实证结果表明:社会保险支出对经济发展的助推作用非常明显,但对城乡收入差距的调节作用几乎没有影响。     

关于税收程序法价值理念的法律思考

本文试图对税收程序法的价值理念进行定位的同时,从立法角度对与税收价值理念相关的具体制度提出了一些完善建议,以期在改变我国传统上的税收观念,使我国税收程序法真正的体现和贯彻其本应该有的价值理念。     

排斥性金融司法的考量与改进

金融司法对证券诉讼的限制,体现在案件受理前的筛选机制、受理附加条件、审理中调解偏好等方面,其形成有着司法资源约束、地方司法保护、司法运行惯性等多种原因。排斥性司法是资本市场上违法行为多发的重要制度诱因。违法行为多发及司法保护缺失的双重预期,引发投资者规避策略的运用,导致市场过度波动、交易成本升高、资源配置效率降低等不良后果。当前司法政策与我国金融发展目标之间存在根本矛盾,包容性司法应当成为金融司法改革的目标选择。     

论我国社会保障法律制度的存在问题和完善

会保障法制化对完善市场经济、维护社会稳定和国家长治久安等方面有着重要的意义。虽然我国社会保障法制建设已取得一些成效,但实践中仍存在问题,包括立法明显滞后于经济社会发展、立法层次低、法律救济和相关配套制度建设滞后等等。本文介绍社会保障法律制度的相关概念,并从这一制度存在的问题以及完善措施等方面进行阐述。